Department J had no work in process at the beginning of the period, $18,000$ units were completed during the period, and $2,000$ units were $30\%$ completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period. Assume the company uses FIFO and rounds cost per unit to two decimal places.

I need the answer

Direct materials $(20,000$ at $$5)$

Direct labor

Factory overhead

$$100,000$

$142,300$

$57,200$

Assuming that all direct materials are placed in process at the beginning of production, the total cost of the departmental work in process inventory at the end of the period is I need the answer